Peppol e-invoicing in France

France's e-invoicing reform was introduced by Article 26 of the Finance Law 2022 and refined through subsequent ordinances and decrees. The original 2024 start date was postponed. The current timeline is set by the Finance Law 2024 and confirmed by the DGFIP.

The mandate covers all businesses that are established in France and subject to French VAT. This includes companies of all sizes, from large multinationals to sole traders and micro-enterprises.

The obligation applies to domestic B2B transactions. B2C transactions are not subject to e-invoicing but fall under the separate e-reporting obligation. Cross-border transactions are also covered by e-reporting, not e-invoicing.

Certain sectors have specific arrangements. Businesses in the banking, insurance and healthcare sectors may have adjusted timelines or exemptions for certain transaction types.

France uses a Y-model for e-invoicing. This means invoices flow through intermediary platforms rather than a single government portal. There are three types of actors in this model.

PDP (Plateforme de Dematerialisation Partenaire) are certified private platforms. They handle the creation, transmission, reception and archiving of e-invoices. PDPs connect to each other and to the PPF. They also handle e-reporting by transmitting transaction data to the tax authority. Businesses choose their PDP freely from the list of certified providers.

PPF (Portail Public de Facturation) is the public invoicing portal operated by the AIFE (Agence pour l'Informatique Financiere de l'Etat). It builds on the existing Chorus Pro infrastructure. The PPF serves as a free fallback platform for businesses that do not use a PDP. It also acts as the central directory and routes invoices between PDPs.

OD (Operateur de Dematerialisation) are service providers that help businesses create and manage their invoices but do not transmit them directly. An OD must connect through a PDP or the PPF for actual invoice exchange.

All e-invoices must conform to the European standard EN 16931. France accepts three syntax formats.

Factur-X is a Franco-German hybrid format. It embeds a structured XML file (based on CII/CrossIndustryInvoice) inside a PDF/A-3 document. The PDF provides a human-readable view while the XML carries the machine-readable data. Factur-X is widely adopted in France and is available in several profiles, from Minimum to Extended. For the mandate, at least the EN 16931 profile is required.

UBL 2.1 (Universal Business Language) is the XML format used by Peppol BIS Billing 3.0. It is the most common format for cross-border e-invoicing in Europe.

CII (Cross-Industry Invoice, UN/CEFACT) is the XML standard that Factur-X is based on. It can also be used as a standalone XML format without the PDF wrapper.

A plain PDF sent by email does not qualify as an e-invoice under the mandate. The invoice must contain structured data in one of the three accepted formats.

Peppol is an international four-corner network for exchanging structured business documents. In the French context, Peppol serves as one of the interoperability layers between PDPs. A PDP that is also a Peppol Access Point can route invoices to and from other Peppol-connected platforms, both in France and internationally.

For businesses that already use Peppol for cross-border invoicing, the French mandate adds a domestic layer. Your Peppol Access Point may also function as your PDP, or your PDP may use Peppol as its transport network. The invoice format remains EN 16931-compliant in either case.

The Peppol network reference explains how documents travel through the four-corner model. The mandates by country page shows how France compares with other European countries.

Whether your business operates only in France or across Europe, here are the key steps to prepare for the mandate.